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||`Page`|
|---|---|
|`Charity - Examiners report`|`1`|
|`Trustees' report`|`2`|
|`Balance sheet`|`3`|
|`Statement of financial activities`|`4`|
|`Schedule of funds`|`5`|
|`Notes`|`6`|





INDEPENDENT EXAMINER'S REP
RT
THE TRU
EES OF
FOUNDATION
FOR THE YEAR ENDED 31
CH 2025
I report on the #ccounts which are set out on pa￿ 3 to 7
Resp¢the respoDsibilltA¢s of the
Th¢ trustees are r¢spoasÈble for the prfparation of the accoullts. Th¢ trust¢e5 coJ)sider th4t an audit IS llot
reqyired for this y¢ar Ulld￿ section 144(2) of the Charities Act 2011 (the 2011 Act) aud that ￿ independ¢llt
examination is needed. It is my respoDsII)ility to..
The tnL8*es who gre a]$0 dire¢ti)rs of the company for tbe pwpose of
Examine the ac¢oullts under s¢¢tion 145 of the 2011 ACL follow the procedures Jaid doMryL in the getteral
dilutits￿￿ given by the Charity QJI￿ls&￿oll Ivnder se¢tion 145(5)(b) of the 2011 Act). and state whether
patti￿lar rnattets have come to my att¢lltion.
B8sl$ of ltsdepend¢Dt ex*mlner's report
My examin8tioll was c￿rIed out in accordance with the GeneTal Dire¢tiODS 8iven by the Charity Comtttission.
exaD7ination includes a review of the aecollnting Tecords kept by tbe charity end a con]parison of the
Coullts presellted w2th those records. It also includes coDsideratiott of ally uDusual it¢ms 01 di5closur¢s in the
accounts, Bnd seeking ¢Aplonation5 from you a8 tnjstees ¢oncernin8 any such mattefs. The procedures
idertaken do not provide all th6 evidence that would be reqyir¢d iti an audii and eonsequenuy no opinion ts
given a5 to whet1￿ the a¢￿ull￿ present a "tsv aud fair view" aod th¢ report is limit¢d to those matters sei out
in tbe statement below.
Indepethdent examitstr'j Jtatemen¢
In ouropinion the sta¢¢nKttts:
give a true and fair view of thc of the stats of th¢ companys athits as ￿ 31 Mar¢b 2025 alld of its profit for th¢
year then ¢llded:
h8v¢ be¢u properly prewed in accord4Ke with United Kitigdom Gen¢rAlly Accepted A¢¢ouDtinB Practi¢e -
Financial Reportill8 Standard 102" and
hHVe beenpr¢par¢d iu accordance wtth the r¢quirements ofthe Companie5 Act 2006.
Dated:I3 Febniary 2026
Abu NOWShe￿ FCCA
Chartered C¢rtified Accountants
Abu Nowshed Celltre
71 Wordswortb Road
Sn)all Heath, Birmingham
BIOOED
West Midlats
Pa

ON
TOFTHE
ED31M
2025
The Charities Act 2011, tt)g¢th¢r witb the fLnanci21 $¢otemeDts for th¢ yw. and confirm that the 14ttcr comply
wiih the requirem¢nts ofthc ACL the TnstDeed aod th¢ Clwitie5 SORP 2005.
Strutture, Coyernance Management
Objecttv¢s and a¢tivitie5
Th¢ principal activity of the or8￿1zatIon cotitinues tobe that of providing tharitable s¢rvices iu B￿gladeSTrL
Fith#Dti&l review
A¢etsllnting and reportitig Tespon$lblJltle5
ThE trustces ar¢ respoDNI)le for preparing the Tn￿tte5, Annual Report and tbe fman¢ixl Statull￿tS i
a¢¢ordaTrce with applic2ble law atsd U￿￿ted King(lotn Accounting Stand&rds (United Kingdom Generauy
A¢c41ted Accounting Prathice).
Thc law applicable to d)aTities in ED8land and Wales rcquir¢$ the trustt¢s to Prep￿ fJn#Mcial statements for
cach financial year wthich 8iv¢ a true and fair view of the state of affairs of the ¢h￿lty and of the incoming
r¢source5 application of resoyrcrs of the charity for that period. lo pr¢parillg these ft48￿&aI ststell￿nt￿ the
select witsble accourÈting policies athd apply them CODSiStently' observe the methods and principles in the
Clwities SORP 2019 (FRS102),' m*c jud8cments attd estirnates that at¢ reasoDable aDd prudent" State wheth¢r
applicable aecoullting standards beets followed,subjett to any material d¢partwe5 dÉsclos¢d atsd explained
in the fipancial statements.
prepare the fJnaDcial statements on a 80in8 ¢Oll¢ern basis u01¢$5 it is ioappEWt¢ to presume that the ¢liatity
ill continue in Ope￿70n.
Tbe tnlstees 8Ie re5ponsibl¢ for keepiog proper accountin8 r¢¢ords whÉch disclos¢ with te&sonable ae¢uTOCy Ht
any time th¢ financial posititsn of the charity and ettable them trt ¢nsur¢ that the financial 5tatemcnts ¢oawly
with the Chèrities Act 2011, the ChBrÉty (Account$ 8tsd Reports) Re￿lAtiOnS 2008 and the provisaon ofthe tNst
d¢e41 They ar¢ olso re5ponsibl¢ for 8afcguarding th¢ asscts of the cbarity aud bence for taking reasonable steps
for thc prevention attd detection of fraud and other ￿regularitieS.
Appr¢)ved by tr￿Stee$ on 13 February 2026 $i￿d on its behalf by:
Fanwu¢
Trustee
Page

KAABA FoiJfqDATtON
CE
AT
025
Note
2025
21124
Curretst assets
Bank Accounts
4.566
603
4.566
13
Cr¢dltsrs
AmouDts falling due within
olle)
500
300
Net current 8M¢ts
4,066
303
Totsl Assets less cllrreTht118biltties
303
Net asiets
£ 4.066
£ 303
capit￿ fund5
UDrestri¢trd fi￿d$
303
Tot￿ funds
£ 4,066
£ 303
Apprnved by the trust¢￿ on 13 February 2026 #lld sigvd OD its b¢1￿
Pan￿ue
The an4¢xeA Dotes forn] part of tbese financial stat¢metsts.
Page 3

KAABA FOiINDA
ON
STATEMENT OF FINAN
AL Acrivm
FOR THE YEAR EP4DED
2O2S
Tot•1
Fullds
2025
TotAI
Funds
2024
Unmt'd
FuRd$
Ihcomlng resour¢e9
ltscoming R¢sourc¢s fro
generated fi￿d8..
Volwitary income
7,900
2,643
TotAi i4¢omiDg r¢so4rce
?,900
7,900
2.643
Resources expended
Costs of generating fjJDds
4,137
4.137
1830
Tot81 resourt¢s expended
4.137
4.137
2.830
Net rnovemtht in
3.763
3.763
(1871
Total fund5 brougbt forwird
£ 303
£ 303
490
Totat carrfed forwArd
£ 4,066
£ 4.066
£ 303
Detsi]s of Incolning resourc¢s resources ustyl are 8iveo ID the not¢s
to the financial stat¢nJents.
Page

AFO
ATION
ATEMEwf OF FINANCIAL AC
DKT
EDAN
YSIS OF M
MENf6 IN Fuf4DS
FOR THE YEAR ENDED JI
ARCH 202
2O2S
2024
Gener￿ Fund
Balance B/fwd
Svzplus/(Deficit) foE th¢ y¢ar
303
3.763
490
(187)
4.066
303
Tot21 fvmds *t 31 March 2025
£ 4.066
£ 303
Page 5

ATION
r40TES TO THE FINANCIAL
TATEMENT
R THE
RENDED31 M
CH 2025
A¢¢otrlltkng polleles
The charity constitutes a public benefit eDtity as defined by FRS 102. The fina￿la[ statemetts have bee
prepared in accordattce with ACCOL￿ting aDd Rcportillg by Cbarities: Statement of Recommend¢d
Practi¢¢ Applicable to charities prepariog th¢ii attounts in accord8J¢e with Financial Rq)orting
Standard appli¢able in the UK and Rcpublic of Ireland IFRS102) issued on 16 July 2014 (as updated
through BulletiD I published on 2 Februdry 2016). the Fiti8llcTal Reporting Stsudard applicable in the
Utiit¢d Kinsdom and Rq>ublic of Jrelattd {FRS102), the Chariti¢$ Act 20118ud UK Gcnerally A¢¢ept
Practice a5 IÈ applies from l January 2015.
The charity has applied Update BulletiB I &s publisbed on 2 Febnwy 2016 aDd does th)t luc1￿1¢ a casb
flow 5tatenwit the grounds that it is applying FRS 102 Section I
The fjnancial stakments are prepar¢d on * going c(￿Cern basis uDder the histori¢al Convention (n]odifi¢d
to in¢lud¢ certain iiems at fair value). The finDDcial ststements are presented im st¢rliDg whtch is th¢
fimctsonal ¢UTren¢yof the ¢harity and rou>Jd¢a to the nearest povDd.
The sigDificanl accountiag polici¢$ opp11￿ in the pwpaTation of these fitiaucial st&tements are set out
below. These poJi¢ies have been ￿nsiSte￿IlY applied to all Ye￿ unless othenvis¢ stated.
Stsek5
Inventories bave been valued at the lov/er of wst a￿[Mated selling price less costs to sell. ltt respect
of work fftn progress and finished goods. Cost includes A releV￿t prop)th of overhea& a¢¢ording to the
stsg¢ of maDufacttat¢ icompletio
Thrnover
Twmovet is 8ttributable solely to continuin8 operatioLs and d¢Tives from one a¢tkvity tlwt of nwkekng.
St*ff cojts
Pag¢ 6

BA FOUNDATION
STOTH
FINANCIAL STATE
(cO￿lDuCd)
OR THK YEAR ENDED 31 MARCH 2025
Creditoys
Amounts f2lling due within one year..
2025
2024
Sundry Credito
500
300
£ 500
£ 300
IDconthg reBources
Unrest'd
Funds
2025
Totsl
Funds
2025
Tot•1
2024
V￿￿￿tary Incom¢
Donations
7.900
2.643
7900
2.643
Costs olgen¢r4tlllg funds
2025
2025
2024
Fundrnising costs of doDatioos
Accountancy
3,937
200
2,680
150
4.137
2,830